ANALYSIS OF RURAL AND URBAN LAND AND BUILDING TAX REVENUE (PBB-P2) AGAINST REGIONAL ORIGINAL INCOME (PAD) IN GORONTALO CITY

Authors

  • Nur Anisa Haidari S1 Economic Development Study Program , Faculty of Economics, Universitas Negeri Gorontalo
  • Frahmawati Bumulo Economic Development Study Program , Faculty of Economics, Universitas Negeri Gorontalo
  • Sri Indriyani S. Dai S1 Economic Development Study Program , Faculty of Economics, Universitas Negeri Gorontalo
  • Irawati Abdul Economic Development Study Program , Faculty of Economics, Universitas Negeri Gorontalo

Keywords:

Ratio collection, PBB-P2, PAD

Abstract

This study aims to determine how the impact of rural and urban land and building tax revenue (PBB-P2) on the contribution of local revenue (PAD) in Gorontalo City. What are the factors that inhibit and support tax revenue. The data used are sourced from questionnaires distributed to visitors to the Gorontalo City Tax Office Employees. The method used is the local tax collection ratio. The results of this study show that PBB-P2 revenue in Gorontalo City is based on the collection ratio in 2017 of 79.80% in 2018 of 81.24%, in 2019 of 84.25%, in 2020 of 90.30% and in 2021 the ratio PBB-P2 revenue is 91.07%. The classification of PBB-P2 revenue in Gorontalo City based on the analysis of the proportion ratio and growth ratio is primary. The inhibiting factors for PBB-P2 revenue to contribute to PAD revenue in Gorontalo City are taxpayer awareness, insight into the subject and covid-19. Factors that support the acceptance of PBB-P2 in Gorontalo City are cooperation between banks and online-based tax applications as well as supervision and inspection.

References

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Huda, Muhammad Nasrulloh, And Galih Wicaksono. "Analysis of the Effectiveness and Contribution of Rural and Urban Land and Building Tax Revenues to the Regional Original Income of the City of Yogyakarta." Educoretax 1.4 (2021): 284-290.

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Published

2023-02-15

How to Cite

Nur Anisa Haidari, Frahmawati Bumulo, Sri Indriyani S. Dai, & Irawati Abdul. (2023). ANALYSIS OF RURAL AND URBAN LAND AND BUILDING TAX REVENUE (PBB-P2) AGAINST REGIONAL ORIGINAL INCOME (PAD) IN GORONTALO CITY. European Journal of Research Development and Sustainability, 4(2), 16-19. Retrieved from https://scholarzest.com/index.php/ejrds/article/view/3207

Issue

Vol. 4 No. 2 (2023): EJRDS

Section

Articles

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